DAC7-Guideline for companies

Prepare yourself for the reporting requirements facing digital platform operators (DAC7)/Platform Tax Transparency Act (PStTG). Determine now if you are deemed a platform operator and will thus be subject to reporting requirements for transactions.

The following contents are covered

The Business Analytics DAC7 Impact & Readiness analyses the following three dimensions that are key to finding out if you are subject to a reporting requirement for tax purposes:

Do you operate a platform subject to reporting requirements?
Are there any sellers on the platform subject to reporting requirements?
Are any activities carried out on the platform that are subject to reporting requirements?

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DAC7 Impact & Readiness - Quick Check

Get initial insights into the Business Analytics DAC7 Impact & Readiness. This preview includes an extract of questions from the complete analytics.

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DAC7/Platform Tax Transparency Act (PStTG) – What is it about?

In accordance with Council Directive (EU) 2021/514 of March 22, 2021, going forward, digital platform operators must disclose to the EU tax authorities information on their registered users' transactions. The basic definition of platform operator is very broadly formulated in the Directive. It concerns almost every digital interface or application that connects sellers of relevant activities with potential buyers, be it B2B, B2C or C2C.

Even companies that on first glance are not platform operators may meet the DAC7 criteria due to their business processes and IT landscape, meaning that they can fall under the reporting requirement without knowing it. The new due diligence and reporting requirements are to be transposed into national law by the end of 2022 and will then apply for digital platform operators both in the EU and in third countries as well as for sellers on these platforms.

DAC7/Platform Tax Transparency Act (PStTG) – The challenges

Relevant activities include real estate or vehicle leasing, personal services and the sale of goods. First-time reporting is obligatory as of January 31, 2024.

Platform operators now face the following challenges:

Impact analysis: Does your platform fall under the requirements pursuant to DAC7/Platform Tax Transparency Act (PStTG)?
Data collection: How does the operator gather the data?
Data protection: To what extent do the GTC have to be adjusted?

We have developed a Business Analytics that informs you in about 20 to 30 minutes – by answering clearly defined questions posed by our experts – to what extent your business model or organization is affected by the DAC7 Directive/Platform Tax Transparency Act (PStTG).